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2011 (5) TMI 713 - AT - Central ExciseRefund claim - limitation - unjust enrichment - under protest - deposit an amount of differential value of the goods cleared by them to their sister unit/group companies. - there is no appropriation of the amount deposited by the appellant as duty - duty incidence has not been passed on to their sister concern/group companies by producing relevant certificates from the Range Superintendent and from the balance sheet as the same is shown as receivable from the Government - appellant are able to pass the bar of unjust enrichment, on that ground also their refund claim is maintainable - on merits and on the ground of unjust enrichment the appellant has been able to make a case - appeal is allowed
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